会计盈余信息又是财务报告中最富有信息含量的基核。
Accounting earnings information is also the core which with the most rich information in financial report.
因此,不同的股权结构下会计盈余信息含量会有所差异。
So, under different ownership structures, the information content of accounting earnings is different.
近年来,上市公司盈余信息不实问题已成为全社会关注的焦点。
In recent year, the dishonesty of earnings information in listed companies has became a social focus.
会计信息尤其是会计盈余信息是上市公司外部投资者进行决策的重要依据。
Accounting information, particularly accounting earnings information is an important factor for investors outside of listed companies to make decisions.
证券市场是建立在信息披露制度基础上的,盈余信息是信息披露的核心内容。
The securities market is based on the system of information disclosure of which earnings information is the core. Reliability is essential to earnings information.
研究结果发现市场在已预期盈余信息的情况下,仍然对股票股利存在正面反应。
The findings show that there are positive market responses to stock dividend announcements even after earning information has been expected by the market.
实证分析结果表明,上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。
The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .
定期报告作为市场中非常重要的信息来源,其披露的盈余信息应是投资者最关注的信息。
Periodical reports are the most important information sources, and the disclosed information is the most interested information for the investors.
近年来,关于同时公布的盈余信息和股利政策的研究日益受到理论界与实务界的广泛关注。
In recent years, theorists and practitioners pay more attention on also announced earing information and dividend policy.
中期报告的出现缩短了报告披露周期,及时地将盈余信息传递到市场中,加快了会计信息在股价中的反应。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
他们的研究得到了使用中期报告盈余信息进行年度盈余预测,比单纯使用年度报告盈余信息进行年度盈余预测更优的结论。
Their research has found that earnings forecasts using earnings information of interim reports are more accurate than those only using earnings information of annual reports.
会计盈余是上市公司财务信息的重要内容,会计盈余信息不仅影响股份公司能否上市、配股,而且己成为影响股票价格的重要因素。
Earnings of accounting are important contents of finance information about listed companies. It influences not only companies' listing but also changes of stock price.
但是,据斯蒂格利茨,在信息不对称的世界中,“良好的行为是由赚取高于他处所得的盈余所推动的”。
But in a world of information asymmetry, "good behaviour is driven by earning a surplus over what one could get elsewhere," according to Mr Stiglitz.
财务报告上的会计盈余是诸多会计信息中最为重要的信息之一,也是对上市公司进行评价的重要指标,利益各方对其备加关注。
Accountant surplus was the most important information in all accounting information and was the important criterion in evaluating listed companies, so each one related benefits pay attention greatly.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
并加以实证检验,得出结论:我国上市公司所公布的会计盈余能向投资者传递决策信息,现金流量也能向投资者传递决策信息。
The result is the earnings information which published by the corporation on the market in our country can transmit decisive messages to investors, and the cash flow information can also do this.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
信息含量表示会计盈余与股票回报之间的关系。
The information content means the relation between accounting earnings and the stock return.
可控应计利润是非常重要的会计盈余数据,能够反应证券市场的信息和公司潜在的经济价值。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
现金流量分析方法可以检验会计盈余的质量,为投资者的投资决策提供增量信息。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
同时我们的研究结果也证明了盈余公告具有信息含量。
Studies also prove that the surplus announcement is of informational content.
在实证研究过程中,本文采用股价和年报酬率作为会计盈余质量的衡量指标,反映会计信息质量。
In the process of demonstration research, this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information.
在上市公司公开披露的众多财务信息中,投资者最为关注的财务指标大都与会计盈余密切相关。
Among numerous financial information revealed openly by the listed companies, most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.
该文探讨基本信息的价值相关性,尤其是在不同盈余质量下的价值增量相关性。
This paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
一定程度上,盈余管理在应对契约的刚性和信息沟通障碍等问题上起到了积极作用。
In a certain degree, the earnings management plays a positive role to solve contract rigidity and information communication barrier.
而盈余管理问题也一直影响上市公司报告的信息质量。
And the earnings management issue has always affected the quality of information of listed companies.
而盈余管理问题也一直影响上市公司报告的信息质量。
And the earnings management issue has always affected the quality of information of listed companies.
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